Authority for Advance Ruling (AAR)

Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST and IGST or is it eligible to be treated as an export of service under section 2(6) of IGST Act, 2017?

1.Applicability of a Notification issued under the provisions of this Act.
2.Determination of time and value of supply of goods or services or both.
3.Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Whether Notification No. 31/2017 dated 13th Oct. 2017 is applicable on them?

(a) Rate  of GST on contract for construction of building and structure for colony at village Siveria at 2x660 MW Shree Singaji Thermal Power Project Stage-II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017.

(b) Rate of GSt on construction contract of residential quarters at various power houses of MPPGCL as per Notification No. 11/2017 as amended by  NotificationNo. 24/2017 further amended vide Notification No. 31/2017.

Classification of ‘Cattle Feed in Cake Form’

Classification of ‘Cattle Feed in Cake Form’

Whether the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST?

1.What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of TamilNadu?
2.Whether the transport service provided by us will come under Goods transport Agency service or not?
3.Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers?
4.If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer.  In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act?

Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated15-07-2019

Whether Applicant is liable for GST towards work executed under JDA on land owner’s portion where work commenced during pre-GST and continued under GST Law.  If tax is applicable the valuation for payment of tax?